Legal Opinion
Corey v. Triggs v. Commissioner
United States Tax Court
Decided December 26, 2018Unpublished
1Opinion of the Court
T.C. Summary Opinion 2018-58
UNITED STATES TAX COURT COREY V. TRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14824-16S. Filed December 26, 2018. Corey V. Triggs, pro se. Thomas R. Mackinson, Trent D. Usitalo, and Tyson R. Smith, for respondent. SUMMARY OPINION LEYDEN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the -2- petition was filed.1 Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court, and this opinion shall not be treated as…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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